A Professional Greeting. Your letter should be addressed to your boss. There's a good chance that this letter will merely end up in a file in HR, but it starts with your boss. Assuming this is someone with whom you work reasonably close with on a daily basis, it doesn't have to be super stiff and formal. Specific and professional is the right tone here.
Spot the Signs. Do you have a good relationship with your manager? Is he or she relatively reasonable? Do you have regular one_on_ones where you talk about your career goals and growth? If so, it's likely that your boss will accept your resignation with grace, help develop a plan of action for your last two weeks, and maybe even attend your farewell happy hour.